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Dissertation example - Hedge accounting under IAS 39 and IFRS 9 - A critical comparison
Finance & Accounting
Pages 60 (15060 words)
HEDGE ACCOUNTING UNDER IAS 39 AND IFRS 9- A CRITICAL COMPARISON by Code+ University name Date Table of Contents Date 1 Problem Statement 7 Purpose 8 Theoretical Framework 9 Research Questions 11 Hypotheses 12 Nature of the Study 12 Significance of the Study 13 Definitions 14 Summary 15 Previous studies 16 Fair value and historical cost accounting 19 Summary 25 CHAPTER 3: RESEARCH METHODOLOGY 26 Research Methods and Design 27 Participants 29 Materials/Instruments 30 Pre-Testing and Validation 30 Reliability 31 Validity 31 Data Collection, Processing, and Analysis 34 Methodological Assumptions, Limitations, and Delimitations 35 Ethical…
Extract of sample
IFRS 9 is still in its development phase and such studies help in changing accounting methods from a rules-focused approach to more of a principle- based view; this is done to encourage more personalities and institutions to apply hedging as it has benefits associated with good pricing and effective financial reporting. All the selected 32 hedge fund managers participated in the survey and the researcher’s contribution helped in bringing them up to speed with the scope of the study and ensured these participants were previously using IAS 39 for relevance purposes. The researcher also queried the achievements and financial performance across all accounting spectrum since these UK based hedge fund managers started applying IFRS 9. ...
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